[2002] EWHC 156 (Ch).

Chancery Division.

Jacob J.

Judgment delivered 19 February 2002.

Value added tax – Assessment – Failure to register – Taxpayers ran escort agency – Whether taxpayers below VAT registration threshold – Whether tribunal erred in ruling that taxpayers’ activities were unlawful as no more than a front for prostitution and consequently outside VAT system – Council Directive 77/388, art. 2, 6.

  This was an appeal by Customs from a tribunal decision that the respondents’ business of running an escort agency was unlawful and as such was outside the VAT system (No. 17,287; [2001] BVC 4,156).

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